About
Kurt A. Sommer is an attorney who has practiced law since 1984, focusing on complex tax, estate, and business matters. His work centers on guiding individuals, families, and businesses through important financial and legal decisions. Over decades of practice, he has built a reputation for careful analysis, practical solutions, and dependable legal counsel.
Kurt earned his academic foundation through strong university studies. He first completed an A.B. at Georgetown University, magna cum laude. He later earned a J.D. from the University of New Mexico in 1984. This education helped shape his understanding of taxation, estate law, and complex financial planning issues for clients and organizations.
Kurt focuses his legal practice on taxation at both the state and federal levels, along with estate planning, trusts, corporations, and real estate matters. He regularly assists clients in structuring plans that protect assets, manage tax exposure, and support long-term financial stability for families and businesses.
Kurt also handles trust and estate and tax litigation when disputes arise. His experience allows him to analyze complicated financial questions and present clear legal strategies. Clients rely on his ability to address sensitive estate matters, corporate concerns, and real estate issues with thoughtful and steady guidance.
Kurt has remained active in professional legal organizations throughout his career. He served as Immediate Past President of The American College of Trust and Estate Counsel, ACTEC. He is also a Fellow of the American College of Trust and Estate Counsel and previously served as Chairman of the Taxation Section, New Mexico Bar.
Kurt has received notable recognition for his work in trusts, estates, and business law. His honors include the Best of the Bar Award (Business/Corporate) in 2011 and Best Lawyers: Lawyer of the Year in 2022. He has also been named in Best Lawyers in America for Trusts and Estates.
Kurt A. Sommer has spent decades advising clients on tax planning, estate matters, and business structures. Since beginning practice in 1984, he has remained committed to providing careful legal guidance and practical solutions. His long record of service reflects dedication to thoughtful planning and responsible legal counsel.
Law Office Affiliations
- Managing Partner, Sommer Udall Law Firm
- Past Chairman, New Mexico Bar, Taxation Section
- Immediate Past President, Fellow, American College of Trust and Estate Counsel
Licensed State
- New Mexico
Education
- University of New Mexico
Juris Doctor(JD) - Georgetown University
AB, Magna Cum Laude
Awards & Badges


- Corporate
- Tax
- Trusts
- Wills And Living Wills
- Commercial Real Estate
- Residential Real Estate




